62 Incorrect certificates as to zero-rating etc
Value Added Tax Act 1994 (1994 c 23) | Legislation

62  Incorrect certificates as to zero-rating etc

[(1)     Subject to subsections (3) and (4) below, where—

(a)     a person to whom one or more supplies are, or are to be, made—

(i)     gives to the supplier a certificate that the supply or supplies fall, or will fall, wholly or partly within [any of the Groups of Schedule 7A,] Group 5 or 6 of Schedule 8 or Group 1 of Schedule 9, or

(ii)     gives to the supplier a certificate for the

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